Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

In the Swedish market, there is a wide selection of herbs as supplement to the horse´s feed. A trend today is that many companies are marketing herbal remedies with allegations of medical effects. If you want to sell the product for that purpose it must be verified and approved as drug or natural remedy by the Medical Products Agency. Some herbs may contain active substances. Nevertheless, only a few studies have been conducted on single herbs to investigate safe doses for horses.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

After having reviewed the cases in the Veterinary Disciplinary Board of Sweden regarding certificates year 2000 to October 2007 I have found that these cases more often than in all other cases result in disciplinary action. The punishment is to a greater extent the more serious form, i.e. warning. When I examined the reasons for imposing the punishments and the material that constituted the foundations of the reports, I came to the conclusion that the statistics above do not depend on a general lack of knowledge in the Swedish veterinary profession. A possible cause is that the demands set upon the veterinarian are exceptional and that the responsibility board has a physical object to examine (the certificate) and regulations that describe how the certificates are supposed to be formulated. The fact that the knowledge about how to write veterinary certificates does not generally seem to be lacking does not exclude that lessons can be learned by examining the mistakes made by others.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

AbstractThe recruiting of lay judges to the district courts is managed by the political parties. Despite repeated efforts the parties do not succeed in recruiting lay judges that reflect the structure of the inhabitants. Why not? This is the fundamental issue of this essay.This study is a multiple case study of two parties with different success in their recruiting work. The purpose is to study the process of nomination regarding lay judges at the district courts, at the latest election (2006).

Health and fitness are two controversial and not easily defined topics that affect people in our modern society every day. We believe that we can find a link between individualism, globalization and the stress concerning weight and appearance ideals. Our bodies have turned into a popular subject for the media, and there is no indication that the interest will decline. As the world gets more artificial, "natural" ideals are getting more attention, such as the concept of a strong and healthy body. But there is also a downside, for example with health issues such as cardiovascular disease increasing following the birth of high-fat diets.

In this essay i present a study on political learning of a minority ethnicity whose political history in the institutional form began in 1993. The ethnicity in question is the Sami?s and in 1993 the Sami Parliament was established. The establishment of the Sami parliament radically changed the preconditions for political work. Sami politics came to be pursued in an organized manner in the form of a public authority and democratically elected units.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The United States use of Unmanned Combat Aerial Vehicles (UCAV) or drones for targeted killings of terrorists has been on the rise in recent years and the method has become the core element of president Obamas strategy in the war against terror. This study examines the deterrent effect of targeted killings on terrorism using UCAV/drones as a method of counterterrorism. Building on the literature on counterterrorism, UCAV, targeted killings, deterrence theory and statistics on terrorism the study provides a case study of the CIA drone operations in Pakistan between the years 2004-2010. The goal has been to analyze drone operations and the extent of terrorism from the beginning of the drone campaign until 2010. This as a means of identifying possible trends in terrorism activity due to the occurrence of drone strikes.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

The main purpose of this bachelor thesis is to examine the existence of criteria and to what extent high school students use these criteria when they are collecting information for a school assignment. I also compare students attending different high school programmes with each other and compare students on different levels of education.I have done a quantitative study with 284 students in which the students have filled out questionnaires.The result shows that the most common way to evaluate information is to compare sources with each other. Students also look at how the information is written, and they want the information to be detailed and easily available. More seldom used criteria include consideration of the authority of the writer, determination of how up to date the information is, and gauging the perspective of the information.The result also shows that students attending a high school programme that prepares them for higher education are better at evaluating information than students attending a high school programme of vocational preparation. Students at a higher level of education are also better at evaluating information than students at a lower level of education. .

The purpose of this investigation is to come across the associations of consumers who are being exposed to a brand extension from a different product category. Moreover, our aim is to contribute to the knowledge of how consumers respond to these extended products, by investigating the influence of the parent brand. To fulfill our purpose, this study was conducted through qualitative interviews with consumers. In order to carry out our investigation and analyze our findings the following theoretical framework has been used: Customer-based equity, Parent brand affect and Perceived fit. Our data was collected through ten semi-structured interviews including consumers of Fiat and Marlboro brand extensions.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.